[{"data":1,"prerenderedAt":1041},["ShallowReactive",2],{"content-/jleague-financial-metrics-guide":3,"all-pages-for-dir":1020,"related-/jleague-financial-metrics-guide":1021,"og-image-/jleague-financial-metrics-guide":1040},{"id":4,"title":5,"body":6,"category":1004,"concepts":1004,"description":1005,"extension":1006,"meta":1007,"navigation":1008,"ogImage":1004,"path":1009,"project_name":1004,"published":1010,"publishedAt":1011,"seo":1012,"source":1004,"stem":1013,"tags":1014,"todo":1004,"unpublished":1010,"updatedAt":1011,"__hash__":1019},"pages/2025-12/2025-12-25/jleague-financial-metrics-guide.md","Jリーグ経営情報の見方ガイド",{"type":7,"value":8,"toc":973},"minimark",[9,13,17,21,58,61,65,68,72,79,192,197,201,213,217,231,233,236,243,356,359,365,368,371,373,376,444,447,452,455,466,471,473,477,480,491,494,535,538,545,548,556,558,561,601,603,606,659,662,668,674,681,683,686,689,730,733,773,776,818,820,823,827,830,834,837,845,849,895,899,905,907,910,913,917,923,937,941,947,949,952],[10,11,5],"h1",{"id":12},"jリーグ経営情報の見方ガイド",[14,15,16],"p",{},"毎年「Jクラブ個別経営情報開示資料」をJリーグは公開しており、各クラブの財務状況を把握できる。本ガイドでは、比例縮尺財務諸表やチャートを見る際に知っておくべき各項目の意味と分析のポイントを解説する。",[18,19,20],"h2",{"id":20},"データ出典",[22,23,24,32,46,52],"ul",{},[25,26,27,31],"li",{},[28,29,30],"strong",{},"Jリーグ公式",": Jクラブ個別経営情報開示資料（毎年公開）",[25,33,34,37,38,45],{},[28,35,36],{},"データ整備",": ",[39,40,44],"a",{"href":41,"rel":42},"https://cieloazul310.github.io/jclub-financial-table/",[43],"nofollow","Jクラブ経営情報ポータル","（@cieloazul310）",[25,47,48,51],{},[28,49,50],{},"対象期間",": 2005年〜2024年（20年分）",[25,53,54,57],{},[28,55,56],{},"対象クラブ",": J1、J2、J3、JFL・地域リーグ",[59,60],"hr",{},[18,62,64],{"id":63},"損益計算書plの見方","損益計算書（P/L）の見方",[14,66,67],{},"クラブの1年間の経済活動の内容と収支を示す財務諸表が損益計算書である。",[69,70,71],"h3",{"id":71},"営業収入",[14,73,74,75,78],{},"クラブの営業活動によって生じた収入。",[28,76,77],{},"経営規模を示す最も基本的な指標","。",[80,81,82,98],"table",{},[83,84,85],"thead",{},[86,87,88,92,95],"tr",{},[89,90,91],"th",{},"項目",[89,93,94],{},"説明",[89,96,97],{},"備考",[99,100,101,115,128,141,154,167,180],"tbody",{},[86,102,103,109,112],{},[104,105,106],"td",{},[28,107,108],{},"スポンサー収入",[104,110,111],{},"ユニフォーム、ピッチ看板、練習着等の広告料",[104,113,114],{},"Jクラブ最大の収入源。2018年度から名称変更",[86,116,117,122,125],{},[104,118,119],{},[28,120,121],{},"入場料収入",[104,123,124],{},"ホーム主催試合のチケット売上",[104,126,127],{},"入場者数 × 客単価で決まる",[86,129,130,135,138],{},[104,131,132],{},[28,133,134],{},"Jリーグ配分金",[104,136,137],{},"放映権料・リーグ協賛金を原資とした配分",[104,139,140],{},"2023年に制度改正あり",[86,142,143,148,151],{},[104,144,145],{},[28,146,147],{},"物販収入",[104,149,150],{},"グッズ販売による収益",[104,152,153],{},"クラブ間比較は困難（販売形態の違い）",[86,155,156,161,164],{},[104,157,158],{},[28,159,160],{},"アカデミー関連収入",[104,162,163],{},"スクール事業等の収益",[104,165,166],{},"-",[86,168,169,174,177],{},[104,170,171],{},[28,172,173],{},"移籍補償金等",[104,175,176],{},"選手移籍に関わる金銭",[104,178,179],{},"2024年度から新規開示",[86,181,182,187,190],{},[104,183,184],{},[28,185,186],{},"その他収入",[104,188,189],{},"賞金、出場料、ファンクラブ収入等",[104,191,166],{},[14,193,194],{},[28,195,196],{},"スポンサー収入、入場料収入、配分金の3項目で営業収入の大部分を占める。",[198,199,200],"h4",{"id":200},"入場料収入の向上要因",[202,203,204,207,210],"ol",{},[25,205,206],{},"ホーム主催試合数の増加",[25,208,209],{},"平均入場者数の拡大",[25,211,212],{},"チケット単価の引き上げ",[198,214,216],{"id":215},"jリーグ配分金の構成2023年改正後","Jリーグ配分金の構成（2023年改正後）",[22,218,219,222,225,228],{},[25,220,221],{},"Jクラブ支援費（6種類）",[25,223,224],{},"公衆送信権料配分金",[25,226,227],{},"商品化権料配分金",[25,229,230],{},"一般交付金（旧toto交付金）",[59,232],{},[69,234,235],{"id":235},"営業費用",[14,237,238,239,242],{},"営業活動に伴う支出。",[28,240,241],{},"チーム人件費が営業費用の約半分を占める","のが特徴。",[80,244,245,255],{},[83,246,247],{},[86,248,249,251,253],{},[89,250,91],{},[89,252,94],{},[89,254,97],{},[99,256,257,270,282,295,307,320,332,344],{},[86,258,259,264,267],{},[104,260,261],{},[28,262,263],{},"チーム人件費",[104,265,266],{},"選手・監督・コーチ等の報酬（インセンティブ含む）",[104,268,269],{},"営業費用の約50%。2024年から移籍関連費用を除外",[86,271,272,277,280],{},[104,273,274],{},[28,275,276],{},"移籍関連費用",[104,278,279],{},"過年度の移籍金を契約年数で按分",[104,281,179],{},[86,283,284,289,292],{},[104,285,286],{},[28,287,288],{},"試合関連経費",[104,290,291],{},"スタジアム使用料、警備費、運営費",[104,293,294],{},"試合数に比例",[86,296,297,302,305],{},[104,298,299],{},[28,300,301],{},"トップチーム運営経費",[104,303,304],{},"チーム活動に関わる経費",[104,306,166],{},[86,308,309,314,317],{},[104,310,311],{},[28,312,313],{},"アカデミー運営経費",[104,315,316],{},"育成部門の運営費用",[104,318,319],{},"将来への投資",[86,321,322,327,330],{},[104,323,324],{},[28,325,326],{},"女子チーム運営経費",[104,328,329],{},"WEリーグ等の女子部門費用",[104,331,166],{},[86,333,334,339,342],{},[104,335,336],{},[28,337,338],{},"物販関連費",[104,340,341],{},"グッズ製造・販売費用",[104,343,166],{},[86,345,346,351,354],{},[104,347,348],{},[28,349,350],{},"販売費および一般管理費",[104,352,353],{},"管理部門人件費、リーグ会費、事務所費用等",[104,355,166],{},[198,357,358],{"id":358},"移籍関連費用の注意点",[14,360,361,364],{},[28,362,363],{},"過年度に発生した移籍金を契約年数で按分した金額","が移籍関連費用であり、当年度の支出を表すものではない。",[14,366,367],{},"例：1億円の移籍金で5年契約の選手を獲得した場合\n→ 毎年2,000万円ずつ5年間計上される",[14,369,370],{},"このため前年比較で大きく変動することがあり、注意が必要。",[59,372],{},[69,374,375],{"id":375},"利益項目",[80,377,378,390],{},[83,379,380],{},[86,381,382,384,387],{},[89,383,91],{},[89,385,386],{},"計算式",[89,388,389],{},"意味",[99,391,392,405,418,431],{},[86,393,394,399,402],{},[104,395,396],{},[28,397,398],{},"営業利益",[104,400,401],{},"営業収入 − 営業費用",[104,403,404],{},"本業での収益力",[86,406,407,412,415],{},[104,408,409],{},[28,410,411],{},"経常利益",[104,413,414],{},"営業利益 + 営業外収益 − 営業外費用",[104,416,417],{},"経常的な収益力",[86,419,420,425,428],{},[104,421,422],{},[28,423,424],{},"税引前当期利益",[104,426,427],{},"経常利益 + 特別利益 − 特別損失",[104,429,430],{},"税引前の最終利益",[86,432,433,438,441],{},[104,434,435],{},[28,436,437],{},"当期純利益",[104,439,440],{},"税引前当期利益 − 法人税等",[104,442,443],{},"最終的な利益",[198,445,446],{"id":446},"当期純利益の見方",[14,448,449],{},[28,450,451],{},"プロスポーツクラブにおいて当期純利益は重要ではない。",[14,453,454],{},"理由：",[22,456,457,460,463],{},[25,458,459],{},"クラブは利益最大化ではなく、成績向上を目指す組織",[25,461,462],{},"利益が出たら翌年の補強に投資するのが通常",[25,464,465],{},"赤字でも純資産が十分あれば経営は健全",[14,467,468],{},[28,469,470],{},"当期純利益は純資産額と併せて見ることが重要。",[59,472],{},[18,474,476],{"id":475},"貸借対照表bsの見方","貸借対照表（B/S）の見方",[14,478,479],{},"決算時点の財務状況を表す財務諸表が貸借対照表である。基本式は以下の通り。",[481,482,487],"pre",{"className":483,"code":485,"language":486},[484],"language-text","総資産 = 総負債 + 純資産\n","text",[488,489,485],"code",{"__ignoreMap":490},"",[69,492,493],{"id":493},"資産の部",[80,495,496,507],{},[83,497,498],{},[86,499,500,502,504],{},[89,501,91],{},[89,503,94],{},[89,505,506],{},"例",[99,508,509,522],{},[86,510,511,516,519],{},[104,512,513],{},[28,514,515],{},"流動資産",[104,517,518],{},"1年以内に現金化できる資産",[104,520,521],{},"現金・預金、売掛金、商品、前払費用",[86,523,524,529,532],{},[104,525,526],{},[28,527,528],{},"固定資産等",[104,530,531],{},"継続的に使用する資産",[104,533,534],{},"建物、車両、選手登録権、借地権",[198,536,537],{"id":537},"選手登録権について",[14,539,540,541,544],{},"移籍金で獲得した選手の権利は",[28,542,543],{},"無形固定資産","として計上され、契約年数で償却される。",[14,546,547],{},"例：移籍金1億円、5年契約の選手",[22,549,550,553],{},[25,551,552],{},"取得時：無形固定資産に1億円計上",[25,554,555],{},"毎年：2,000万円ずつ減価償却（P/Lの費用に計上）",[59,557],{},[69,559,560],{"id":560},"負債の部",[80,562,563,573],{},[83,564,565],{},[86,566,567,569,571],{},[89,568,91],{},[89,570,94],{},[89,572,506],{},[99,574,575,588],{},[86,576,577,582,585],{},[104,578,579],{},[28,580,581],{},"流動負債",[104,583,584],{},"1年以内に支払期日が到来する債務",[104,586,587],{},"買掛金、短期借入金、未払金、前受金",[86,589,590,595,598],{},[104,591,592],{},[28,593,594],{},"固定負債",[104,596,597],{},"長期的な負債",[104,599,600],{},"社債、長期借入金、退職給付引当金",[59,602],{},[69,604,605],{"id":605},"純資産の部",[80,607,608,618],{},[83,609,610],{},[86,611,612,614,616],{},[89,613,91],{},[89,615,94],{},[89,617,97],{},[99,619,620,633,646],{},[86,621,622,627,630],{},[104,623,624],{},[28,625,626],{},"資本金",[104,628,629],{},"株式会社の元本",[104,631,632],{},"増資・減資で変動",[86,634,635,640,643],{},[104,636,637],{},[28,638,639],{},"資本剰余金等",[104,641,642],{},"資本準備金",[104,644,645],{},"基本的に一定",[86,647,648,653,656],{},[104,649,650],{},[28,651,652],{},"利益剰余金",[104,654,655],{},"過去の当期純利益の累積",[104,657,658],{},"マイナス時は「累積赤字」",[198,660,661],{"id":661},"債務超過とクラブライセンス",[14,663,664,667],{},[28,665,666],{},"債務超過","とは純資産がマイナスの状態。",[481,669,672],{"className":670,"code":671,"language":486},[484],"純資産 = 資本金 + 資本剰余金 + 利益剰余金 \u003C 0\n",[488,673,671],{"__ignoreMap":490},[14,675,676,677,680],{},"Jリーグクラブライセンス制度では",[28,678,679],{},"債務超過は原則禁止","。債務超過のクラブはライセンス不交付または条件付き交付となる。",[59,682],{},[18,684,685],{"id":685},"重要な経営指標",[69,687,688],{"id":688},"収益性指標",[80,690,691,702],{},[83,692,693],{},[86,694,695,698,700],{},[89,696,697],{},"指標",[89,699,386],{},[89,701,389],{},[99,703,704,717],{},[86,705,706,711,714],{},[104,707,708],{},[28,709,710],{},"人件費率",[104,712,713],{},"チーム人件費 ÷ 営業収入 × 100",[104,715,716],{},"収入に対する人件費の割合。50%前後が目安",[86,718,719,724,727],{},[104,720,721],{},[28,722,723],{},"営業利益率",[104,725,726],{},"営業利益 ÷ 営業収入 × 100",[104,728,729],{},"本業での収益効率",[69,731,732],{"id":732},"安全性指標",[80,734,735,745],{},[83,736,737],{},[86,738,739,741,743],{},[89,740,697],{},[89,742,386],{},[89,744,389],{},[99,746,747,760],{},[86,748,749,754,757],{},[104,750,751],{},[28,752,753],{},"自己資本比率",[104,755,756],{},"純資産 ÷ 総資産 × 100",[104,758,759],{},"財務の安定性。高いほど健全",[86,761,762,767,770],{},[104,763,764],{},[28,765,766],{},"流動比率",[104,768,769],{},"流動資産 ÷ 流動負債 × 100",[104,771,772],{},"短期的な支払能力。100%以上が望ましい",[69,774,775],{"id":775},"収入構成比",[80,777,778,786],{},[83,779,780],{},[86,781,782,784],{},[89,783,697],{},[89,785,389],{},[99,787,788,798,808],{},[86,789,790,795],{},[104,791,792],{},[28,793,794],{},"スポンサー収入比率",[104,796,797],{},"特定企業への依存度を示す",[86,799,800,805],{},[104,801,802],{},[28,803,804],{},"入場料収入比率",[104,806,807],{},"ファンベースの強さを示す",[86,809,810,815],{},[104,811,812],{},[28,813,814],{},"配分金比率",[104,816,817],{},"リーグからの収入依存度を示す",[59,819],{},[18,821,822],{"id":822},"分析時の注意事項",[69,824,826],{"id":825},"_1-決算期の違い","1. 決算期の違い",[14,828,829],{},"決算期がクラブごとに異なる（1月期、3月期、12月期等）。シーズンをまたぐ決算もあり、単純比較には注意が必要。",[69,831,833],{"id":832},"_2-カテゴリ変動","2. カテゴリ変動",[14,835,836],{},"J1/J2/J3を行き来するクラブがあり、カテゴリによって収入構造が大きく変わる。",[22,838,839,842],{},[25,840,841],{},"J1：放映権収入が多い",[25,843,844],{},"J2/J3：スポンサー収入への依存度が高い傾向",[69,846,848],{"id":847},"_3-制度変更の影響","3. 制度変更の影響",[80,850,851,861],{},[83,852,853],{},[86,854,855,858],{},[89,856,857],{},"年度",[89,859,860],{},"変更内容",[99,862,863,871,879,887],{},[86,864,865,868],{},[104,866,867],{},"2018年",[104,869,870],{},"スポンサー収入の名称変更",[86,872,873,876],{},[104,874,875],{},"2022年",[104,877,878],{},"費用項目の区分変更（売上原価と販管費の分離）",[86,880,881,884],{},[104,882,883],{},"2023年",[104,885,886],{},"配分金制度の改正",[86,888,889,892],{},[104,890,891],{},"2024年",[104,893,894],{},"移籍関連費用の新規開示",[69,896,898],{"id":897},"_4-単位","4. 単位",[14,900,901,904],{},[28,902,903],{},"全ての金額は百万円単位","で表示。",[59,906],{},[18,908,909],{"id":909},"比例縮尺財務諸表の見方",[14,911,912],{},"各項目を金額に比例した面積で表示することで財務構造を直感的に把握できる可視化手法が比例縮尺財務諸表である。",[69,914,916],{"id":915},"bsの見方","BSの見方",[481,918,921],{"className":919,"code":920,"language":486},[484],"┌─────────────┬─────────────┐\n│   流動資産   │   流動負債   │\n├─────────────┤─────────────┤\n│             │   固定負債   │\n│   固定資産   ├─────────────┤\n│             │             │\n│             │   純資産    │\n└─────────────┴─────────────┘\n  資産の部      負債・純資産の部\n",[488,922,920],{"__ignoreMap":490},[22,924,925,931,934],{},[25,926,927,930],{},[28,928,929],{},"左側（資産）と右側（負債+純資産）は常に同じ高さ","になる",[25,932,933],{},"純資産の割合が大きいほど財務的に安定",[25,935,936],{},"純資産がマイナス（債務超過）の場合、純資産部分が下にはみ出る",[69,938,940],{"id":939},"plの見方","PLの見方",[481,942,945],{"className":943,"code":944,"language":486},[484],"┌─────────────┐\n│   営業収入   │ ← 収入の源泉を確認\n├─────────────┤\n│   営業費用   │ ← 人件費率に注目\n├─────────────┤\n│   営業利益   │ ← 本業の収益力\n├─────────────┤\n│   経常利益   │\n├─────────────┤\n│  当期純利益  │ ← 純資産と併せて判断\n└─────────────┘\n",[488,946,944],{"__ignoreMap":490},[59,948],{},[18,950,951],{"id":951},"参考リンク",[22,953,954,959,966],{},[25,955,956],{},[39,957,44],{"href":41,"rel":958},[43],[25,960,961],{},[39,962,965],{"href":963,"rel":964},"https://www.jleague.jp/corporate/management/",[43],"Jリーグ公式 - 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